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    January 29, 2026   Notifications Income Tax
    Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements...
    January 29, 2026   Notifications Customs
    Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; updated tables effective 28 January 2026.
    January 29, 2026   Case Laws GST
    Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing
    January 29, 2026   Case Laws GST
    Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
    January 29, 2026   Case Laws GST
    Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
    January 29, 2026   Case Laws GST
    Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
    January 29, 2026   Case Laws Customs
    Merchandise Export from India Scheme applications allowed resubmission after clerical EDI error; Regional Authority to process conversion and benefit
    January 29, 2026   Case Laws Customs
    Right of F-card holder to represent before any Customs jurisdiction; territorial restriction removed while licence deficiencies must be complied with
    January 29, 2026   Case Laws Customs
    Smuggling burden of proof in customs proceedings leads to release of gold when no evidence of foreign origin exists.
    January 29, 2026   Case Laws Customs
    Conversion of Manganese ore into concentrates and CVD exemption entitlement; processes deemed manufacture, exemption denied and interest payable.
    January 29, 2026   Case Laws Customs
    Misdeclaration and classification of imported batteries found correct; extended limitation and penalties set aside.
    January 29, 2026   Case Laws Customs
    Revocation of Customs House Agent licence overturned for failure to examine records and breach of natural justice, appeal allowed.
    January 29, 2026   Case Laws Central Excise
    Interest on delayed excise rebate: higher interest awarded for inordinate twelve-year delay; claimant granted 12% interest on sanctioned rebate.
    January 29, 2026   Case Laws GST
    Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.
    January 29, 2026   Case Laws GST
    Anticipatory bail where alleged GST offence is not punishable by death or life; bail granted subject to bond and conditions
    January 29, 2026   Case Laws GST
    Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
    January 29, 2026   Case Laws GST
    Violation of natural justice and forum availability: relegation to statutory appellate remedy upheld where appellate forum is functional
    January 29, 2026   Case Laws GST
    Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
    January 29, 2026   Case Laws Income Tax
    Deductibility of interest under Income from Other Sources affirmed where borrowings financed interest-earning loans, deduction allowed.
    January 29, 2026   Case Laws Income Tax
    Levy of penalty under section 271AAB(1A) on undisclosed income overturned after no incriminating material found during search
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January 29, 2026   Notifications Income Tax
Scientific Research approval for Sikshya O Anusandhan under section 35(1)(ii) granted subject to reporting, certification, and compliance requirements.
January 29, 2026   Notifications Customs
Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; updated tables effective 28 January 2026.
January 29, 2026   Case Laws GST
Invalid tax assessment under TNGST Act set aside for invoking an omitted provision; order remanded for fresh show-cause and hearing
January 29, 2026   Case Laws GST
Three month gap between CGST show cause notice and adjudication required; shorter interval led to quashing of adjudication order
January 29, 2026   Case Laws GST
Rectification under UP GST Act and exclusion of limitation where a bona fide rectification application suspends appeal time.
January 29, 2026   Case Laws GST
Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
January 29, 2026   Case Laws Customs
Merchandise Export from India Scheme applications allowed resubmission after clerical EDI error; Regional Authority to process conversion and benefit
January 29, 2026   Case Laws Customs
Right of F-card holder to represent before any Customs jurisdiction; territorial restriction removed while licence deficiencies must be complied with
January 29, 2026   Case Laws Customs
Smuggling burden of proof in customs proceedings leads to release of gold when no evidence of foreign origin exists.
January 29, 2026   Case Laws Customs
Conversion of Manganese ore into concentrates and CVD exemption entitlement; processes deemed manufacture, exemption denied and interest payable.
January 29, 2026   Case Laws Customs
Misdeclaration and classification of imported batteries found correct; extended limitation and penalties set aside.
January 29, 2026   Case Laws Customs
Revocation of Customs House Agent licence overturned for failure to examine records and breach of natural justice, appeal allowed.
January 29, 2026   Case Laws Central Excise
Interest on delayed excise rebate: higher interest awarded for inordinate twelve-year delay; claimant granted 12% interest on sanctioned rebate.
January 29, 2026   Case Laws GST
Belated input tax credit and interest for late GSTR-3B filing: retrospective amendment limited demand, interest liability sustained.
January 29, 2026   Case Laws GST
Anticipatory bail where alleged GST offence is not punishable by death or life; bail granted subject to bond and conditions
January 29, 2026   Case Laws GST
Ex-parte GST assessment based on mistaken identity due to portal data reliance quashed and writ allowed
January 29, 2026   Case Laws GST
Violation of natural justice and forum availability: relegation to statutory appellate remedy upheld where appellate forum is functional
January 29, 2026   Case Laws GST
Opportunity of hearing in ITC claim under GST: lack of personal hearing rendered alternative remedy ineffective and order quashed
January 29, 2026   Case Laws Income Tax
Deductibility of interest under Income from Other Sources affirmed where borrowings financed interest-earning loans, deduction allowed.
January 29, 2026   Case Laws Income Tax
Levy of penalty under section 271AAB(1A) on undisclosed income overturned after no incriminating material found during search

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Customs

Electronic warehousing controls are reinforced by requiring all...

Electronic warehouse bond-to-bond transfers and ex-bonding shift to ICEGATE/ICES; limited manual processing for pre-01.09.2025 error cases.

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Customs December 17, 2025 Circulars
Electronic warehousing controls are reinforced by requiring all warehouse-to-warehouse (bond-to-bond) movements to be executed through the ICEGATE module, and by enhancing ICES to permit ex-bonding only where sufficient quantity exists in the IEC-specific ledger at the concerned warehouse for into-bond Bills of Entry dated on or after 01.09.2025; this results in denial of manual bond-to-bond permissions except in exigency, which must be approved in writing and regularized electronically to preserve accountal integrity. For legacy cases where the into-bond Bill of Entry is dated before 01.09.2025 and operations are blocked due to Errors 70, 71, or 137 arising from pre-module/manual movements and ledger mismatches, manual processing of genuine movements/ex-bonding is permitted upon submission of specified documentary evidence (error screenshot, certified ledger, stock statement, prescribed removal form with Tracking ID, and other required documents).
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Acts Income Tax
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